DEKASOUND: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DEKASOUND
Largest movements
- Cash +€203,990
up €203,990 (+905%), from €22,536 to €226,525
mainly Depreciation (+€328,363) and Other debts (+€84,391)
- Tangible fixed assets -€67,680
down €67,680 (-9.2%), from €737,798 to €670,118
of which Plant, machinery and equipment: -€50,378
- Receivables within one year +€25,063
up €25,063 (+15.5%), from €161,191 to €186,253
of which Trade receivables: +€68,113
- Other debts +€84,391
up €84,391 (+130%), from €64,725 to €149,116
- Trade debts +€75,955
up €75,955 (+154%), from €49,442 to €125,398
- Tax, wage and social debts +€32,398
up €32,398 (+152%), from €21,286 to €53,684
of which Remuneration and social security: +€18,997
- Reserves -€30,351
down €30,351 (-3.9%), from €777,193 to €746,841
- Gross operating margin +€82,120
up €82,120 (+18.9%), from €435,016 to €517,135
- Staff costs +€72,279
up €72,279 (+3,221%), from €2,244 to €74,523
- Depreciation +€26,802
up €26,802 (+8.9%), from €301,561 to €328,363
- Taxes -€5,333
down €5,333 (-16.4%), from €32,464 to €27,131
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €925,696 | €1,088,089 | +€162,393 | +17.5% |
| Fixed assets | 21/28 | €738,068 | €670,388 | -€67,680 | -9.2% |
| Tangible fixed assets | 22/27 | €737,798 | €670,118 | -€67,680 | -9.2% |
| Land and buildings | 22 | €29,574 | €39,734 | +€10,160 | +34.4% |
| Plant, machinery and equipment | 23 | €395,249 | €344,871 | -€50,378 | -12.7% |
| Furniture and vehicles | 24 | €169,546 | €164,084 | -€5,462 | -3.2% |
| Other tangible fixed assets | 26 | €143,429 | €121,429 | -€22,000 | -15.3% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €187,628 | €417,701 | +€230,073 | +123% |
| Amounts receivable within one year | 40/41 | €161,191 | €186,253 | +€25,063 | +15.5% |
| Trade receivables | 40 | €98,578 | €166,691 | +€68,113 | +69.1% |
| Other amounts receivable | 41 | €62,613 | €19,562 | -€43,050 | -68.8% |
| Cash at bank and in hand | 54/58 | €22,536 | €226,525 | +€203,990 | +905% |
| Deferred charges and accrued income | 490/1 | €3,902 | €4,922 | +€1,021 | +26.2% |
| Total equity and liabilities | 10/49 | €925,696 | €1,088,089 | +€162,393 | +17.5% |
| Equity | 10/15 | €789,593 | €759,241 | -€30,351 | -3.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €777,193 | €746,841 | -€30,351 | -3.9% |
| Distributable reserves | 133 | €777,193 | €746,841 | -€30,351 | -3.9% |
| Amounts payable | 17/49 | €136,104 | €328,848 | +€192,744 | +142% |
| Amounts payable within one year | 42/48 | €135,454 | €328,198 | +€192,744 | +142% |
| Trade debts | 44 | €49,442 | €125,398 | +€75,955 | +154% |
| Suppliers | 440/4 | €49,442 | €125,398 | +€75,955 | +154% |
| Taxes, remuneration and social security | 45 | €21,286 | €53,684 | +€32,398 | +152% |
| Taxes | 450/3 | €16,761 | €30,163 | +€13,401 | +80.0% |
| Remuneration and social security | 454/9 | €4,525 | €23,521 | +€18,997 | +420% |
| Other amounts payable | 47/48 | €64,725 | €149,116 | +€84,391 | +130% |
| Accrued charges and deferred income | 492/3 | €650 | €650 | = | 0.0% |
| Non-recurring operating income | 76A | - | €413 | +€413 | |
| Remuneration, social security and pensions | 62 | €2,244 | €74,523 | +€72,279 | +3,221% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €301,561 | €328,363 | +€26,802 | +8.9% |
| Other operating charges | 640/8 | €11,452 | €11,648 | +€196 | +1.7% |
| Gross operating margin | 9900 | €435,016 | €517,135 | +€82,120 | +18.9% |
| Operating profit (loss) | 9901 | €119,758 | €102,601 | -€17,157 | -14.3% |
| Financial income | 75/76B | - | €188 | +€188 | |
| Recurring financial income | 75 | - | €188 | +€188 | |
| Financial charges | 65/66B | €6,354 | €7,893 | +€1,539 | +24.2% |
| Recurring financial charges | 65 | €6,354 | €7,893 | +€1,539 | +24.2% |
| Profit (loss) for the period before taxes | 9903 | €113,404 | €94,897 | -€18,508 | -16.3% |
| Income taxes | 67/77 | €32,464 | €27,131 | -€5,333 | -16.4% |
| Profit (loss) for the period | 9904 | €80,940 | €67,766 | -€13,175 | -16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €80,940 | €67,766 | -€13,175 | -16.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.